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Customs Acts 1962 - Chapter-II, Officers of Customs.


CHAPTER II

OFFICERS OF CUSTOMS

  1.  Classes of officers of customs.— There shall be the following classes of officers of customs, namely:-
    1. Chief Commissioners of Customs;
    2. Commissioners of Customs;
    3. Commissioners of Customs (Appeals);
      (cc) Joint Commissioners of Customs;
    4. Deputy Commissioners of Customs;
    5. Assistant Commissioners of Customs or Deputy Commissioner of Customs;
    6. such other class of officers of customs as may be appointed for the purposes of this Act.
  2. Appointment of officers of customs.
    1. The Board may appoint such persons as it thinks fit to be officers of customs.
    2. Without prejudice to the provisions of sub-section (1), Board may authorise a Chief Commissioner of Custom or a Joint or Assistant Commissioner of Customs or Deputy Commissioner of Customs to appoint officers of customs below the rank of Assistant Commissioner of Customs or Deputy Commissioner of Customs.
  3. Powers of officers of customs. -
    1. Subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under this Act.
    2. An officer of customs may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of customs who is subordinate to him.
    3. Notwithstanding anything contained in this section, a Commissioner ( Appeals) shall not exercise the powers and discharge the duties conferred or imposed on an officer of customs other than those specified in Chapter XV and section 108.
  4. Entrustment of functions of Board and customs officers on certain other officers. - The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the State Government or a local authority any functions of the Board or any officer of customs under this Act.

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What is New?

Date: 03-02-2026
CORRIGENDUM
Corrigendum to Tariff Notification No. 16/2026-Customs (N.T.) dated 2nd February, 2026

Date: 03-02-2026
Notification No. 17 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 02-02-2026
Notification No. 16 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 01-02-2026
Notification No. 01/2026-Customs
Seeks to amend five notifications, in order to extend their validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, 2002 and notification No. 36/2024-Customs, dated the 23rd July, 2024

Date: 01-02-2026
Notification No. 03/2026-Customs
Seeks to further amend notification No. 11/2018-Customs, dated the 2nd February, 2018 and notification No.11/2021-Customs,dated the 1st February, 2021 to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items

Date: 01-02-2026
Notification No. 02/2026-Central Excise
Seeks to (i) exempt value of Biogas/ Compressed Biogas contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy ofadditional duty of Rs 2 per litre on unblended diesel till 31st March 2028

Date: 01-02-2026
Notification No. 03/2026-Central Excise
Seeks to rescind notification No. 5/2023-Central Excise dated 1.2.2023

Date: 01-02-2026
Notification No. 04/2026-Central Excise
Seeks to amend notification no. 03/2025 dated 31.12.2025, to prescribe nil rate on unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale

Date: 01-02-2026
Notification [No. 12/2026-Customs (N.T.)]
Seeks to add a new class of eligible importers as ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility.

Date: 01-02-2026
Notification (No. 13/2026-Customs (N.T.)]
Seeks to amend the Deferred Payment of Import Duty Regulations, 2016 to extend duty deferral facilities for trusted entities from 15 to 30 days.



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